https://www.taxtmi.com/caselaws?id=240329 The Tribunal ruled in favor of the appellant, allowing the appeal and affirming the availability of Cenvat credit on the Goods Transport Agency service. The Tribunal held that the 'place of removal' criterion was not applicable to output services, rejecting the Revenue's reliance on case laws related to excisable goods. It emphasized that transportation of goods was integral to fulfilling the service contract, and therefore, Cenvat credit should be allowed despite the amended definition of 'input service' post-31-3-2008. en-us Fri, 20 Sep 2013 00:00:00 +0530 Mon, 20 Feb 2017 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240329 The Tribunal ruled in favor of the appellant, allowing the appeal and affirming the availability of Cenvat credit on the Goods Transport Agency service. The Tribunal held that the 'place of removal' criterion was not applicable to output services, rejecting the Revenue's reliance on case laws related to excisable goods. It emphasized that transportation of goods was integral to fulfilling the service contract, and therefore, Cenvat credit should be allowed despite the amended definition of 'input service' post-31-3-2008. Case-Laws Service Tax Fri, 20 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240329